税收遵从是近年来公共财政学研究领域的一个热点问题,其研究方法主要采用了经济分析的框架。事实上,税收遵从问题是一个复杂的行为问题,除了经济因素之外,还有一些诸如社会影响、社会规范、态度、道德伦理、价值观等因素也对税收遵从具有重要的影响。对这些因素进行研究就涉及到心理学和社会学的方法,为此甚至产生了专门的税收心理学,其主要运用社会调查、受控实验等方法研究纳税人和税收政策制定者的偏好、认知、态度等。 Tax compliance is a hot issue in the field of public finance research in recent years, and its research methods mainly adopt the framework of economic analysis. In fact, the issue of tax compliance is a complex behavioral problem. Apart from the economic factors, some factors such as social influence, social norms, attitudes, moral ethics and values ​​also have an important impact on tax compliance. The study of these factors involves the methods of psychology and sociology. Therefore, even special tax psychology has been produced, which mainly uses the methods of social investigation and controlled experiment to study the preferences of taxpayers and tax policy makers. Knowledge, attitude and so on.